1999 (6) TMI 145 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of the appellants, small scale units availing duty exemption under Notification No. 175/86. The impugned order revised the classification of certain items, reducing the exemption amount. The tribunal held that the original classifications were correct based on a previous order and allowed the appeals, setting aside the impugned orders.